Table 2 - uploaded by Derick W. Brinkerhoff
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Context 1
... dimension encompasses effectiveness and goal attainment. Table 2 summarizes these three dimensions and offers some illustrations of the links among them. Subsequent sections discuss each of the three in more detail below, and address their interconnections. ...
Context 2
... are more targeted, such as creating ombudsman offices and refining the legal basis of accountability instruments. One of the main reasons why this range is so broad relates to the interconnections among the various types of accountability (see Table 2). Financial accountability quickly leads to performance issues, and these two combined have implications for democratic accountability. ...
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Citations
... Vol 4 Issue 10 October, 2016 will be determined when data of actual performance versus forecast are compared. Forecast data in this case will have been prepared in the light of historical data modified to reflect expected future actuals (Brinkerhoff, 2001). Although Community funds are important, it is common to find that the funds in the country are experiencing a myriad of problems that include ineffective boards, absence of strategic planning activities, poor recording practices, lack of necessary policies and procedures, high turnover of employees and volunteers and dependence on a limited number of funding sources (Padilla, Staplefoote & Morganti, 2012). ...
Studies conducted in Kenya reveal that weaknesses in financial control practices in community support funds have led to
poor management of funds by officials, due to this, organizations risk losing funding from donors. Therefore, the overall
objective of this study was to determine the effect of budgeting on financial control practices of the Maasai Mara Community
Support Fund. The study adopted a census survey design. The study targeted a population of 136 members. The study used a
census because the population was manageable. Data was collected using questionnaires. The validity and reliability were
tested to ensure that the questionnaires provide the data that was required for the study. The data was analyzed using
descriptive statistics for frequency and percentages, Pearson correlation analysis, t- test and regression analysis. The study
established that budgeting was key in the financial control of community supported fund (r = 0.965; p- value = 0.000). The
findings of the study will assist in formulation of appropriate policies on financial control for not only community support
funds but to all organizations seeking effective financial control. This study is expected to provide information on the factors
affecting financial control practices of the Maasai Mara community support fund.
... Such consequences may be positive or negative in a form of rewards and sanctions, respectively. Enforcement of accountability, therefore, is the ability of the principal not only to demand explanation from the agent but also to impose sanctions (Schedler 1999;Brinkerhoff 2001;Lindberg 2009). ...
This article explores some challenges of enforcing public accountability in Tanzania using secondary data. In so doing, the article employs the institutional perspective to identify and discuss five challenges within the institutional architecture that constrain enforcement of public accountability. The main argument is that most of the challenges facing enforcement of public accountability are resulting from the institutional architecture, which presents a paradox of two contradictory logics. One logic is that citizens are the principals with the power to hold their leaders accountable. The other logic is that the ability of citizens to hold their leaders to account must be restricted. Previous research offers explanations for accountability deficits in Tanzania. However, these studies under emphasize the contradictions in the legal framework and the role of political culture thereby obscuring an understanding of constraints to public accountability in Tanzania. This article expands this discourse by exploring the contradictions within the legal framework and between the formal and informal institutions in a way that subverts the ability of citizens to hold their leaders to account. The article also identifies the gap between the theory and practice of accountability to appreciate the role of political culture among citizens as a significant agency in enforcing accountability.
... Accountability is the exercise of counter-power to balance arbitrary action (Agarwal and Ribot, 1999). Being accountable means having an obligation to answer questions regarding decisions and/ or actions (Brinkerhoff, 2001), and it is a measure of responsibility (Lonsdale, 1986). Transparency refers to openness to public scrutiny which is a critical accountability mechanism (Ribot, 2001). ...
Accountability and transparency of governments, including that of local governments
are an important feature of good governance. This paper examined these issues with
respect to the three Autonomous District Councils (ADCs) in Mizoram using the
audit reports of Comptroller and Auditor General (C&AG) of India for a period of
ten years. The study found the existence of a number of financial irregularities,
auditing and accounting issues and other problems reflecting the inefficiencies of the
ADCs. However, it is observed that accountability measures exist in these ADCs but
only partially which also make the councils transparent to a certain level but not
necessarily trustworthy. The study suggested that internal auditing/inspection and
more access to information by the public may help in the short run and in the long
run, more external demands from third party institutions and member of electorates
may be needed to enhance accountability and transparency in these local
governments.
... The said service or response by any local government should not only suit the citizens" (users) interests and aspirations but also be delivered to them at a time when it still gives value to those its intended to benefit. In the same pursuit, democratic transitions in developing countries have resulted into increased focus on responsiveness as one of the forms of political accountability of states to citizens (Bahl, 2009;Brinkerhoff, 2001;Eckardt, 2008;Lieberman et al., 2017). The first description of accountability is that it is the obligation of power-holders to take responsibility for their actions. ...
... This will be determined when data of actual versus forecast performance are compared. Forecast performance data in this case will have been prepared in the light of historical data modified to reflect expected future actual (Brinkerhoff, 2001). ...
The overall objective of this study was to determine the effect of numeracy skills on financial control in Maasai Mara community support fund. The study used a descriptive cross-sectional survey design. The study targeted a population of 136 stakeholders. The study used census because the population was not vast. Data was collected using a questionnaire. The questionnaire was tested for validity and reliability to ensure that it provided the data that was required for the study. The data was analyzed using descriptive statistics for frequency and percentages, Pearson correlation analysis and Chi-square analysis to summarize and classify data, to establish the relationship between the variables and to determine the strength of association between the variables respectively. The study established that numeracy skills had an effect on the financial control of Maasai Mara community support fund. The effect was statistically significant when tested using Pearson correlation (r = 0.263; p-value = 0.005). The hypothesis was tested using Chi-square analysis, where the null hypothesis was rejected based on the Chi-square value (208.87) which was greater than the critical Chi-square value. The study therefore concluded that community support funds should ensure that they employ people who have numeracy skills in order to enhance financial control. The findings of the study will assist in formulation of appropriate policies on financial control for not only Maasai Mara community support fund but to all other community support funds seeking effective financial control.
... No caso do TCU, os "dentes" da accountability a que se referia Brinkerhoff (2001) Mesmo as auditorias operacionais -campo no qual o "cão de guarda" se converteria, segundo a literatura internacional, em "cão pastor" (Bonollo, 2013), aconselhando a administração -têm servido de terreno para imposição de diversas determinações à Administração, diretas ou indiretas , o que as afastaria do modelo 282 internacional de auditorias de desempenho. 242 (Dutra e Reis, 2020). ...
What could explain the recent role that the Federal Court of Accounts (TCU) has been
experiencing on the Brazilian national scene? A century-old institution, the TCU recently found itself at the center of public debate in contexts that go far beyond merely budgetary matters, including the 2016 presidential impeachment or even health policies to combat the COVID-19 pandemic. This rise was followed by enthusiasm for the increase of accountability instruments in the Brazilian public administration, but also by a certain frustration, due to the successive corruption scandals that it was unable to avoid, as well as harsh criticism of the exorbitation of competences and the criminalization of public management. It is in this scenario that this thesis will seek to analyze the institutional trajectory of the TCU, aiming to understand its current prominence and relevance and seeking to clarify its position: between a celebrated increase in its institutional capacities and criticisms of the low effectiveness of its performance and ossification it may generate in public administration. To do so, it will use foreign theorization of the expansion of controls, in particular, the concepts of "audit explosion" and "accountability overloads", in order to assess their applicability as explanatory keys of the local context, based on the redesign of the web of accountability institutions outlined by the Federal Constitution of 1988. The empirical analysis will constructed on unpublished data extracted both from administrative records and obtained based on the Access to Information Law, in addition to the examination of several judgments of the Court of Accounts. At the end, based on the evaluation of a series of indicators, it will be demonstrated how the international diagnosis of “explosion” and “overloads” converges with the TCU diagnosis, albeit local peculiarities.
... On the issue of weak systems for transparency and accountability, the World Bank (2009, cited in Muriungi 2015 notes that transparency and accountability in the use of resources is critical to effective PM&E. Brinkerhoff (2001) posits that within the continuum of accountability, answerability refers to the obligation to provide information and explanations concerning decisions, actions and inactions, while enforcement is the ability of overseers to apply sanctions when actors give unsatisfactory answers. ...
Ghana has pursued decentralisation since 1988, but its implementation continues to face challenges. Participatory monitoring and evaluation (PM&E) is one of the tools that can help local governments to be more effective in the planning and management of development projects. However, the issues involved in implementing PM&E in rural local governments operating within a rapidly changing sociocultural and political environment have not been sufficiently explored. To fill this gap in knowledge, this paper draws on project and policy documents and primary data on the application of PM&E in District Assemblies’ Common Fund projects implemented between 2013 and 2017 in Ghana’s Lambussie District. Six key informant interviews were held with district- and regional-level stakeholders, and eight focus group discussions were undertaken at the community level. The research found that inadequate provision for operationalising PM&E at the local level, and lack of accountability and feedback mechanisms, resulted in a tokenistic approach to PM&E. The authors suggest that research and advocacy on mechanisms for holding district authorities accountable is vital to the success of future PM&E initiatives at local government level.
... Lower-level leaders must be supported by top-level leadership in empowering and mobilizing village populations. Cooperation that includes both parties takes authority and the capacity to make choices, especially when it comes to budget allocation (Brinkerhoff, 2001). Poverty alleviation is a complex (meta) challenge that needs the appropriate policies to address distribution disparities, inadequate access, and the poor's capacity to participate in economic activities (Sovacool, 2012;Quinn & Kumar, 2014;Levin & Bigsten, 2000). ...
This report addresses the government's and non-governmental organizations' roles in resolving poverty issues. Several of the government's positions in poverty alleviation are classified according to fiscal, health, academic, technical, and social factors. Collaboration between non-governmental organizations and the government will result in community welfare. This is shown by the many empowerment initiatives undertaken by the private sector and government to solve the issue of poverty. For example, growing children's education by requiring them to attend school and increasing women's empowerment by promoting different aspects of education and empowerment, such as free schooling and others. Apart from the economic field, the government and non-governmental organizations offer training to allow citizens to be more innovative in their raw material production. Additionally, in the health field, it is important for NGOs to protect the community's health in order for them to live by delivering free medical care and so on.
... 524) narrowly defines accountability as a "financial concept associated with proper accounting and legal expenditure of public funds." Scholars emphasize financial disclosure and open communication with stakeholders for more transparent performance management in their research (Brinkerhoff, 2001;Ebrahim, 2009;Kearns, 1996). ...
... Web-based accountability that focuses on disclosing performance information in nonprofit organizations involves demonstrating and accounting for the established performance targets and publishing results online for stakeholders (Brinkerhoff, 2001). Performance reporting for the benefit of stakeholders is an important indicator of accountability (Gordon and Fischer, 2008). ...
The paper uses data from 68 United Way of Texas chapters with web presence to create three indicators for web-based accountability — (1) disclosure of performance information (2) responsiveness to stakeholders and (3) fiscal transparency— and to estimate their determinants using OLS regression. Among others, the study finds that web-based accountability determined by online disclosure of performance information is influenced by board size, whereas fiscal transparency is affected by paid staff. The study contributes to nonprofit accountability literature by showing the connectedness of web-based accountability indicators and the need for enhanced fiscal transparency in the nonprofit sector.
... Boydell, Schaaf et al. conducted a secondary, more detailed thematic analysis of Van Belle et al's results to explore factors influencing implementation of accountability initiatives for SRHR. Martin Hilber et al. conducted a literature search across five academic databases, and used a structured approach based on categories of accountability mechanisms [47]. Boydell and Keesbury considered both peer-reviewed and grey literature to identify results, common trends and thinking in social accountability. ...
Globally, increasing efforts have been made to hold duty-bearers to account for their commitments to improve reproductive, maternal, newborn, child and adolescent health (RMNCAH) over the past two decades, including via social accountability approaches: citizen-led, collective processes for holding duty-bearers to account. There have been many individual studies and several reviews of social accountability approaches but the implications of their findings to inform future accountability efforts are not clear. We addressed this gap by conducting a review of reviews in order to summarise the current evidence on social accountability for RMNCAH, identify factors contributing to intermediary outcomes and health impacts, and identify future research and implementation priorities. The review was registered with the International Prospective Register of Systematic Reviews (PROSPERO CRD42019134340). We searched eight databases and systematic review repositories and sought expert recommendations for published and unpublished reviews, with no date or language restrictions. Six reviews were analysed using narrative synthesis: four on accountability or social accountability approaches for RMNCAH, and two specifically examining perinatal mortality audits, from which we extracted information relating to community involvement in audits. Our findings confirmed that there is extensive and growing evidence for social accountability approaches, particularly community monitoring interventions. Few documented social accountability approaches to RMNCAH achieve transformational change by going beyond information-gathering and awareness-raising, and attention to marginalised and vulnerable groups, including adolescents, has not been well documented. Drawing generalisable conclusions about results was difficult, due to inconsistent nomenclature and gaps in reporting, particularly regarding objectives, contexts, and health impacts. Promising approaches for successful social accountability initiatives include careful tailoring to the social and political context, strategic planning, and multi-sectoral/multi-stakeholder approaches. Future primary research could advance the evidence by describing interventions and their results in detail and in their contexts, focusing on factors and processes affecting acceptability, adoption, and effectiveness.
